OCEANIDE: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
OCEANIDE
Largest movements
- Cash +€90,505
up €90,505 (+2451.8%), from €3,691 to €94,196
mainly Current investments (+€80,000) and Receivables after one year (+€37,500)
- Current investments -€80,000
no longer reported in 2024 (was €80,000)
- Receivables after one year -€37,500
no longer reported in 2024 (was €37,500)
- Receivables within one year -€12,264
down €12,264 (-65.5%), from €18,729 to €6,465
- Profit (loss) carried forward -€13,138
down €13,138 (-121.6%), from -€10,805 to -€23,943
- Current portion of long-term debt -€12,856
down €12,856 (-56.7%), from €22,662 to €9,806
- Debts after one year -€9,806
down €9,806 (-7.4%), from €132,384 to €122,578
- Trade debts -€4,993
down €4,993 (-78.2%), from €6,383 to €1,390
- Tax, wage and social debts -€4,815
down €4,815 (-53.7%), from €8,972 to €4,157
- Gross operating margin -€9,581
down €9,581, from €3,013 to -€6,568
- Depreciation -€506
down €506 (-28.8%), from €1,758 to €1,252
- Financial charges -€321
down €321 (-10.8%), from €2,975 to €2,654
- Other operating charges +€159
up €159 (+3.8%), from €4,231 to €4,390
- Financial income +€149
up €149 (+9.5%), from €1,576 to €1,725
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €240,469 | €198,467 | -€42,002 | -17.5% |
| Fixed assets | 21/28 | €96,985 | €95,733 | -€1,252 | -1.3% |
| Tangible fixed assets | 22/27 | €96,985 | €95,733 | -€1,252 | -1.3% |
| Land and buildings | 22 | €86,699 | €86,699 | = | 0.0% |
| Plant, machinery and equipment | 23 | €10,287 | €9,035 | -€1,252 | -12.2% |
| Current assets | 29/58 | €143,483 | €102,734 | -€40,750 | -28.4% |
| Amounts receivable after more than one year | 29 | €37,500 | - | -€37,500 | |
| Other amounts receivable | 291 | €37,500 | - | -€37,500 | |
| Amounts receivable within one year | 40/41 | €18,729 | €6,465 | -€12,264 | -65.5% |
| Trade receivables | 40 | €18,729 | €6,465 | -€12,264 | -65.5% |
| Current investments | 50/53 | €80,000 | - | -€80,000 | |
| Cash at bank and in hand | 54/58 | €3,691 | €94,196 | +€90,505 | +2451.8% |
| Deferred charges and accrued income | 490/1 | €3,563 | €2,073 | -€1,490 | -41.8% |
| Total equity and liabilities | 10/49 | €240,469 | €198,467 | -€42,002 | -17.5% |
| Equity | 10/15 | €69,810 | €56,672 | -€13,138 | -18.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €19,115 | €19,115 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,965 | €12,965 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,805 | -€23,943 | -€13,138 | -121.6% |
| Amounts payable | 17/49 | €170,659 | €141,795 | -€28,864 | -16.9% |
| Amounts payable after more than one year | 17 | €132,384 | €122,578 | -€9,806 | -7.4% |
| Financial debts | 170/4 | €132,384 | €122,578 | -€9,806 | -7.4% |
| Amounts payable within one year | 42/48 | €38,275 | €19,217 | -€19,057 | -49.8% |
| Current portion of amounts payable after more than one year | 42 | €22,662 | €9,806 | -€12,856 | -56.7% |
| Trade debts | 44 | €6,383 | €1,390 | -€4,993 | -78.2% |
| Suppliers | 440/4 | €6,383 | €1,390 | -€4,993 | -78.2% |
| Taxes, remuneration and social security | 45 | €8,972 | €4,157 | -€4,815 | -53.7% |
| Taxes | 450/3 | €8,972 | €4,157 | -€4,815 | -53.7% |
| Other amounts payable | 47/48 | €258 | €3,864 | +€3,606 | +1398.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,758 | €1,252 | -€506 | -28.8% |
| Other operating charges | 640/8 | €4,231 | €4,390 | +€159 | +3.8% |
| Gross operating margin | 9900 | €3,013 | -€6,568 | -€9,581 | |
| Operating profit (loss) | 9901 | -€2,975 | -€12,209 | -€9,234 | -310.4% |
| Financial income | 75/76B | €1,576 | €1,725 | +€149 | +9.5% |
| Recurring financial income | 75 | €1,576 | €1,725 | +€149 | +9.5% |
| Financial charges | 65/66B | €2,975 | €2,654 | -€321 | -10.8% |
| Recurring financial charges | 65 | €2,975 | €2,654 | -€321 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,375 | -€13,138 | -€8,763 | -200.3% |
| Profit (loss) for the period | 9904 | -€4,375 | -€13,138 | -€8,763 | -200.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,375 | -€13,138 | -€8,763 | -200.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.